The timeline
| Obligation | Large companies and ETIs | SMEs and micro-enterprises |
|---|---|---|
| Receive electronic invoices | Since 1 September 2026 | Since 1 September 2026 |
| Issue electronic invoices | Since 1 September 2026 | From 1 September 2027 |
What is covered
- Electronic invoice: sales and purchases between businesses established in France and liable for VAT.
- E-reporting: sales to consumers and transactions with other countries do not go through e-invoicing, but their data must be sent to the tax authorities.
What you need to do
- Map your invoicing flows: who invoices you, whom you invoice, consumers or businesses, in France or abroad.
- Choose an approved platform, which issues, receives and transmits invoices and certain data to the tax authorities.
- Adapt your processes: entry, approval and archiving of invoices.
With LegalRapide
- Company formed with us: e-invoicing is included in the Sérénité plan, with our partner chartered accountant.
- Existing company (SAS, SASU, SARL, EURL): we can set you up too. Email hello@legalrapide.fr with your company's name and SIREN number: we will get back to you with the steps to follow and the price.
Frequently asked questions
Does my small SASU already have to issue electronic invoices?
No: SMEs and micro-enterprises start issuing them on 1 September 2027. But it must be able to receive them since 1 September 2026.
Are invoices to consumers covered?
Not by e-invoicing, but their data falls under e-reporting.